SQE Study

Tort Law III: Principles of Vicarious Liability

The principles of vicarious liability, which holds an employer responsible for the torts an employee commits due to their working relationship, even if the employer did n

Tort Law II: Defences

A comprehensive overview of legal defences in tort law, primarily focusing on how a defendant can reduce or eliminate liability for harm caused. Volenti Non Fit Injuria i

Tort Law I: Negligence

A comprehensive look at the tort of negligence, particularly focusing on the establishment of a duty of care and the calculation of damages in personal injury and death c

The Legal System of England and Wales V: The application of legislation made by Senedd Cymru and Westminster to England and to Wales

The application of legislation across Wales and England, focusing on the distinct law-making powers of the Senedd Cymru (Welsh Parliament) and the UK Parliament (Westmins

The Legal System of England and Wales IV: Statutory Interpretation

A comprehensive overview of statutory interpretation—the methods courts use to determine and apply the meaning of written law when the text is unclear or leads to problem

The Legal System of England and Wales III: Primary Legislation

The structure and components of statutes, which are laws formally enacted by legislative bodies like the UK Parliament or the Senedd Cymru. Acts of Parliament serve as a 

The Legal System of England and Wales II: Development of Case Law

A comprehensive overview of the UK common law system, focusing primarily on the Doctrine of Precedent, also known as stare decisis. It explains that common law relies on

The Legal System of England and Wales I: The Courts

A comprehensive overview of the UK's legal system, primarily focusing on England and Wales, outlining its foundational components and operational structure. The texts beg

Tax Law VIII: The Scope of Anti-Avoidance Provisions

The scope and function of anti-avoidance provisions within tax law, differentiating between generally legal tax avoidance and illegal tax evasion. Central to these provis

Tax Law VII: Stamp Duty Land Tax in England and Land Transaction Tax in Wales

A detailed overview of Stamp Duty Land Tax (SDLT) in England and the distinct Land Transaction Tax (LTT) in Wales, which replaced SDLT in that region on April 1, 2018. Th

Tax Law VI: Inheritance Tax

A comprehensive overview of Inheritance Tax (IHT) in the UK, detailing the process for calculating liabilities both upon death and for lifetime transfers. The texts expla

Tax Law V: Value Added Tax

An extensive overview of the Value Added Tax (VAT) system, defining it as a consumption tax levied on goods and services, collected by businesses for the government. It t

Tax Law IV: Corporation Tax

A comprehensive guide to Corporation Tax in the UK, detailing its application to company profits, including trading income, investments, and capital gains. It explains th

Tax Law III: Trading Profits and Loss Reliefs

A comprehensive guide to understanding and calculating trading profits and applying trading loss reliefs for businesses in a tax context. The first source details the cal

Tax Law II: Capital Gains Tax

A comprehensive overview of Capital Gains Tax (CGT), covering its fundamental components, calculations, and various reliefs. The first source defines CGT as a tax on the 

Tax Law I: Income Tax

A comprehensive overview of UK Income Tax rules and calculation methods, primarily aimed at legal candidates preparing for the Solicitors Qualifying Examination (SQE). Th

Solicitors Accounts VI: Double Entry Bookkeeping and Client Ledgers

The essential requirements for law firms concerning the management and reconciliation of client accounts. Specifically, law firms must obtain bank statements for all clie

Solicitors Accounts V: Submission, Reduction and Payment of Bills Including the VAT Element

An extensive overview of Value Added Tax (VAT) regulations for law firms, focusing specifically on billing clients for professional charges and disbursements. The documen

Solicitors Accounts IV: Accountants’ Reports, Recordkeeping, and SRA Rules Compliance

An outline of the stringent requirements for solicitors regarding the management of client money, focusing heavily on transparency and accountability through the SRA Acco

Solicitors Accounts III: Third-Party Managed Accounts

An extensive overview of Third-Party Managed Accounts (TPMAs), which solicitors can use to hold client funds via an independent, authorized provider, acting similarly to